Assessment after search u/s 153C - Even if the AO of the person searched and the AO of such other person...

Assessment after search u/s 153C - Even if the AO of the person searched and the AO of such other person is the same, he has to first record the satisfaction in the file of the person searched and thereafter, such note alongwith the seized document/books of account is to be placed in the file of such other person - AT .....

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